In this paper, we discuss the concept of a smart city based on information and communication technology (ICT), analyze the objectives of smart city development in Taiwan, and explain the supporting technologies that make such development possible. Subsequently, we propose a hierarchical structure framework of smart city systems with levels of complexity ranging from low to high and interconnections and interactive relationships in five dimensions: the Internet of Things (IoT), cloud computing, Big Data, Mobile Network, and smart business. We integrate each key resource of the core operation systems of cities to promote the innovative operation of cities and further optimize city development. We then propose a Big Data platform data flow framework that uses information from ubiquitous sensor networks and information equipment to analyze the Big Data application process of smart cities and determine the resulting advantages and challenges. Additionally, we analyze the current state of development of smart cities in Taiwan. Finally, we discuss a new philosophy of smart city development and provide a practical blueprint for the formation, operation, and development of the smart cities with the aim of creating a bright future for the smart cities of Taiwan.

Knowledge transfer is a strategy used by high-tech companies to acquire new knowledge and skills. Knowledge can be internally generated or externally sourced. The access to external knowledge is a quick fix, but the risks associated with reliance on external sources are often overlooked. However, not acquiring such knowledge is even riskier. There have been a slew of litigations in the semiconductor industry in recent years. The acquisition and assurance of intangible assets is an important issue. This paper posits that internal R&D should take into consideration the knowledge intensity and capital investment in the industry. This study focuses on the relationship between intangible assets and financial performance. It sourced the 2004 to 2016 financial data of semiconductor companies in Taiwan for panel data modeling and examined case studies for empirical validation. This study found that the higher the R&D intensity (RDI) in the value-added component of human capital, the better the financial performance of the company. RDI has a positive influence on the accumulation of human capital and financial performance metrics, and such influence is deferred. Meanwhile, human capital is a mediating factor in the relationship between RDI and financial performance. RDI is integral to the semiconductor industry’s pursuit of business sustainability.

Purpose-Is the textile industry only pursuing high labor intensity, low value added products and moving factories to reduce production costs? Just only high tech industries alone emphasize research and development investment(R&D) and pursue high value added products? Methodolog -This study examined the impact of R&D investment on the finance performance of the Taiwanese textile industry, for the period 2006-2016. A panel data model was used to empirically analyses the impact of R&D intensity (RDI), firm size on finance performance. Finding -RDI of the textile industry has a positive impact on financial performance and lag periods. In regard to the resource based view, the resources owned by an enterprise are positively correlated with performance. However, this study also finds that RDI as moderator effect for firm's size on finance performance. Conclusion-The effect of R&D on finance performance is not only limited to the high tech industry. This indicates that RDI affect firms' sustainable management.

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